German tax hold back on stock photography -

My_question_is: Applicable to Another Jurisdiction or Multi-jurisdictions
Subject:        tax hold back stock photo germany
Expert:         [email protected]
Date:           Sunday January 28, 2007
Time:           01:21 PM -0500


i do stock photography for a german company and I live in canada and am a canadian citizen.  they hold back tax from me that i am supposed to be able to get back, but no one seems to be able to tell me how to go about it.
david ingram replies:
Since I am assuming you have no fixed base in Germany, you would have to file a German Income Tax Return and claim that the money was tax exempt under Article 14 of the Canada / German Income Tax Convention (TREATY) which reads as follows:  
Article 14

Independent Personal Services

1. Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.


The other and likely cheaper and easier solution would b e to claim the tax as a foreign tax credit on line 431 of your Canadian Tax return.

However, the CRA may not allow it because the CRA wants you to fill in the German return and claim the refund.

And, the answer is that I do not have a clue where you would get a German return prepared in Canada.

However, when I has the same need for an Italian tax return I found the solution at an Italian/Canadian club in Vancouver.

I searched Google for German-Canadian Clubs and found thousands of possibilities across Canada:

Heidelberg Haus Restaurant & Banquet Facility - Herzlich Willkommen

Heidelberg Haus Restaurant & Banquet Facility, German Canadian Club, German Club, German Club Calgary, German Restaurant & Banquets. - 24k - Cached - Similar pages

German Canadian Club Hansa

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6650 Hurontario St. Mississauga, ON L5W-1N3 Phone: (905) 564-0060 Fax: (905) 564-6793. Please visit our new website: ... - 2k - Cached - Similar pages

Information London - German Canadian Club

Organization:, German Canadian Club. Phone Numbers:, Office: 519-433-2901 Fax: 519-433-2121. Email:, [email protected] ... - 26k - Cached - Similar pages

Niagara German Canadian Club

The Niagara German-Canadian Club is a cultural and social and soccer club in Niagara Falls. - 6k - Cached - Similar pages

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German-Canadian Chamber of Industry and Commerce German-Canadian Club "Hubertus" ... German-Canadian Club of Calgary German-Canadian Club of Grande Prairie ... - 20k - Cached - Similar pages

German-Canadian Association - Members

German Canadian Club of Red Deer, Clubhouse: 5014 - 49 Street Red Deer AB T4N 1V5 Mailing Address: P.O. Box 27135, Plaza Centre P.O., Red Deer AB ... - 30k - Cached - Similar pages

continental german canadian club in cambridge

Continental German-Canadian Club. 1005 Main St. East ( Highway 97 East ) P.O.Box 1057, Cambridge, Ontario, Canada, N1R5Y2 Telephone: 519-623-3230 ... - 17k - Cached - Similar pages

Deutsche Botschaft Ottawa - Deutsche Vereine in Kanada

German Canadian Club Hansa. 6650 Hurontario Street. Mississauga, Ontario L5W 1N3. Alpenrost GTEV. Joseph Weitzl. 11 Orlando Drive ... - 31k - Cached - Similar pages

German Canadian Club Hansa

German Canadian Club Hansa ... Welcomes people of other cultural backgrounds to enjoy themselves with club members. Numerous activities in which to ... - 10k - Cached - Similar pages


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